{"@context":"https://schema.org","@type":"DefinedTerm","name":"customs assessment","description":"A customs assessment is the binding administrative decision through which a customs authority formally determines and levies duties, import VAT, and any other applicable charges after examining the declaration and its supporting documents. Tariff classification under the Harmonised System, valuation in accordance with recognised methods, and origin evidence from preferential certificates all feed into this determination. The importer or their freight forwarder receives an assessment notice stati","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-assessment","inLanguage":"en","dateModified":"2026-06-22T18:18:11.024284","citation":"https://wirtschaftslexikon.gabler.de/definition/zollveranlagung-56136","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-assessment","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"customs assessment · A customs assessment is the binding administrative decision through which a customs authority formally determines and levies duties, import VAT, and any other applicable charges after examining the declaration and its supporting documents. · Quelle: https://wirtschaftslexikon.gabler.de/definition/zollveranlagung-56136"}